摘要
本文从盈利能力、偿债能力、营运能力和成长能力四个方面构建了我国煤炭行业上市公司财务绩效评价的指标体系,运用层次分析法和2010年年报的数据,对27家煤炭类上市公司进行分析,根据我国煤炭类上市公司的绩效得分分成3类。绩效相对较好的公司其盈利和偿债能力强,成长也较快,但营运能力有待进一步提高。绩效相对中等的企业成长能力和营运能力较强,而盈利和偿债能力一般;绩效相对较差的企业虽成长能力较快,但其他能力都偏弱。
This paper analyzes the financial performance of coal mining listed companies from profitability,solvency,operational capacity and development capacity,based on the fiscal information of 2010.The result shows that the good companies have advantages on profitability,solvency and development capacity,but operational capacity should be improved.Companied with low score have good development capacity,but other ability is weak.It is consistent with the real financial performance and can furnish the basis for management decision of coal mining listed companies.
出处
《中国矿业》
北大核心
2012年第5期35-39,共5页
China Mining Magazine
关键词
AHP
煤炭行业
上市公司
绩效
AHP analysis
coal mining
listed company
financial performance
